Notification No. 03/2022
Date: July 13, 2022
Subject: Extensive amendments to Notification 11/2017–CT (Rate) revising GST rates and conditions for transport, healthcare and GTA services.
Description:
This notification introduces GST on ropeway passenger and goods transport, revises GTA taxation options, inserts GST on hospital rooms exceeding ₹5,000 per day (non-ICU), and adds exemption-related clarifications. It also updates definitions of clinical establishment, healthcare services, print media, and GTA, and introduces Annexure V for exercising GTA option. These wide-ranging changes significantly restructure service taxation.
Issued for earlier notification?
Yes — amends Notification 11/2017–CT (Rate).